Opinion
2771-21
06-14-2021
John Jeffrey Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
The petition in this case was filed on January 21, 2021. That petition seeks review of the notice of deficiency dated October 26, 2020, issued to petitioner and Jan Datri for taxable year 2017. That petition was signed only by Mr. Jeffrey and was not signed by Jan Datri. On May 19, 2021, respondent filed his Answer to the petition.
On June 7, 2021, a First Amendment to Petition was lodged by Jan Datri which the Court will recharacterize as Mrs. Datri's ratification of petition. Mrs. Datri therein states/indicates that she wants to be added as a petitioner in this case. That ratification also bears Mrs. Datri's original signature.
Upon due consideration and for cause, it is
ORDERED that Mrs. Datri's First Amendment to Petition lodged on June 7, 2021, is recharacterized and filed as of that date as her Ratification of Petition. It is further
ORDERED that the caption of this case is amended to read: "John Jeffrey & Jan Datri, Petitioners v. Commissioner of Internal Revenue, Respondent".